# Finance Act 2008, Paragraph 11


(1) Section 20 (taxable earnings under Chapter 5: introduction) is amended as follows.
(2) For subsection (1) substitute—
“(1) This Chapter—
(a) contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and
(b) sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.”
(3) In subsection (2), omit paragraphs (b) and (c).
(4) In subsection (3), for “the sections listed in subsection (1)” substitute “ sections 22, 26 and 27 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.